Einkommensteuerberechnung ab 1996<\/title>"; drk = drk + "<style type=\"text/css\">\n"; drk = drk + "\n"; drk = drk + "<\/style><\/head><body bgcolor=\#eeeeee onblur=\"javascript:nF.close();\">"; drk = drk + "<table border=0 align=center height=\"100%\"><tr><td valign=middle><table border=1 align=center cellpadding=0 cellspacing=0 "; drk = drk + "height=300 bgcolor=white>"; drk = drk + "<tr><td colspan=4 align=center bgcolor=#dddddd><font color=darkblue>"; drk = drk + "Einkommensteuerberechnung ab 1996<br>"; drk = drk + "zu verst. Einkommen " + dmEur +" "; drk = drk + texte(zvE) + " ("; drk = drk + dmy + "tabelle)<\/font><\/td><\/tr>"; drk = drk + "<tr bgcolor=\"#eeeeee\"><td align=center width=100>Jahr/e<\/td>"; drk = drk + "<td width=135 align=center>Einkommen-<br>steuer in " + dmEur; drk = drk + "<\/td><td width=110 align=center>Durchschn.-<br>Steuersatz %<\/td>"; drk = drk + "<td align=center width=110>Grenz-<br>Steuersatz %<\/td><\/tr>"; for(jahr = 1997; jahr <= 2008; jahr++) { jahrtxt = jahr; if (jahr==1997) jahrtxt="1996 - 1997"; if (jahr==2002) {jahrtxt="2002 - 2003"; jahr=2003;}; if (jahr==2005) jahrtxt="2005 - 2006"; if (jahr==2006) jahrtxt="2007 - 2008"; if (jahr==2007) jahrtxt="2009"; if (jahr==2008) jahrtxt="ab 2010"; drk = drk + "<tr><td align=center bgcolor=\"#eeeeee\">" + jahrtxt; drk = drk + "<\/td><td align=right"; if (jahr==2008) {drk = drk + " bgcolor=yellow";} drk = drk + ">" + texte(stbr(jahr, zvE, tabArt)) drk = drk + " <\/td><td align=right>"; drk = drk + texte(stbr(jahr, zvE, tabArt)*100/(zvE+0.001)) + " <\/td><td align=right>" + texte(grenz(jahr, zvE, tabArt)) + " <\/td><\/tr>"; } drk = drk + "<tr><td align=left colspan=4 bgcolor=\"#dddddd\" height=40> <br><center>"; drk = drk + "<a href=\"JavaScript:self.close();\">"; drk = drk + "<font style=\"{color:red; font-size:8pt; font-family:Verdana;}\">"; drk = drk + "Fenster schließen<\/font><\/a><\/center><br><\/td><\/tr><\/table><\/td><\/tr><\/table>"; drk = drk + "<font style=\"{font-size:8pt;font-family:Verdana;}\">" + merktxt + "<\/font><\/body><\/html>"; nF=open("","nF","width=480 height=370 top=1 left=1 resizable=no"); nF.document.write(drk); nF.focus(); } else { alert("Die eingegebene Zahl ist nicht korrekt."); self.document.steuerber.Eink.focus(); } } function texte(betrag) { var wert = "" + Math.round(betrag*100); for(var i = 1; i <= 2; i++) if (wert.length == i) wert = "0" + wert; for(var i = 5; i <= 18; i+=4) if (wert.length > i) wert = wert.substr(0, wert.length - i) + "." + wert.substr(wert.length - i, i); wert = wert.substr(0, wert.length - 2) + "," + wert.substr(wert.length - 2, 2); return(wert); } function stbr(jahr, zvE, tabArt) { var st; switch(jahr-1996) { case 1: zl=new Array(54,0,12096,55728,86.63,2590,120042,151.91,3346,12949,0.53,22842); st=estall(zvE*eu, tabArt)/eu; break; case 2: zl=new Array(54,0,12366,58644,91.19,2590,120042,151.96,3434,13938,0.53,22843); st=estall(zvE*eu, tabArt)/eu; break; case 3: st=est1999(zvE*eu, tabArt)/eu; break; case 4: zl=new Array(54,0,13500,17496,262.76,2290,114696,133.74,2500,957,0.51,20575); st=estall(zvE*eu, tabArt)/eu; break; case 5: zl=new Array(54,27,14094,18090,387.89,1990,107568,142.49,2300,857,0.485,19299); st=estall(zvE*eu, tabArt)/eu; break; case 7: zl=new Array(36,18,7236,9252,768.85,1990,55008,278.65,2300,432,0.485,9872); st=estall(zvE/dm, tabArt)*dm; break; case 8: zl=new Array(1,0,7665,12740,793.1,1600,52152,265.78,2405,1016,0.45,8845); st=estall(zvE/dm, tabArt)*dm; break; case 9: zl=new Array(1,0,7665,12740,883.74,1500,52152,228.74,2397,989,0.42,7914); st=estall(zvE/dm, tabArt)*dm; break; case 10: zl=new Array(1,0,7665,12740,883.74,1500,52152,228.74,2397,989,0.42,7914); st=estall(zvE/dm, tabArt)*dm; break; case 11: zl=new Array(1,0,7835,13140,939.68,1400,52552,228.74,2397,1007,0.42,8064); st=estall(zvE/dm, tabArt)*dm; break; case 12: zl=new Array(1,0,8005,13470,912.17,1400,52882,228.74,2397,1038,0.42,8172); st=estall(zvE/dm, tabArt)*dm; break; } return (Math.floor(st)); } function grenz(jahr, zvE, tabArt) { var st; switch(jahr-1996) { case 1: st=Grenzall(zvE*eu, tabArt); break; case 2: st=Grenzall(zvE*eu, tabArt); break; case 3: st=Grenz1999(zvE*eu, tabArt); break; case 4: st=Grenzall(zvE*eu, tabArt); break; case 5: st=Grenzall(zvE*eu, tabArt); break; default: st=Grenzall(zvE/dm, tabArt); merktxt = ""; if (jahr > 2005) { oGr = 250000; if (jahr == 2007) oGr = 250400; if (jahr == 2008) oGr = 250730; if (zvE/dm/tabArt > oGr) { st = 45; merktxt = "ab 2007 gegebenenfalls Ermäßigung nach § 32c EStG"; } } break; } return (st); } function estall(Einkommen, Tabelle) { var Wert = 0; var x = Math.floor(Einkommen / Tabelle /zl[0]) * zl[0] + zl[1]; var y; if (x < zl[2]) Wert = 0; else { if (x < zl[3]) { y = (x - (zl[2] - zl[0])) / 10000; Wert = Math.floor((y * zl[4] + zl[5]) * 1000) / 1000; Wert = Math.floor(Wert * y); } else { if (x < zl[6]) { y = (x - (zl[3] - zl[0])) / 10000; Wert = Math.floor((y * zl[7] + zl[8]) * 100000) / 100000; Wert = Math.floor(Wert * y + zl[9]); } else Wert = Math.floor(x * zl[10] - zl[11] ); } } if (jahr == 2006) { if (x > 250000) Wert = Math.floor(x * 0.45 - 15414); } if (jahr == 2007) { if (x > 250400) Wert = Math.floor(x * 0.45 - 15576); } if (jahr == 2008) { if (x > 250730) Wert = Math.floor(x * 0.45 - 15694); } Wert = Wert * Tabelle; return Wert; } function Grenzall(Einkommen, Tabelle) { var Wert; var x; var y; x = Math.floor(Einkommen / Tabelle /zl[0]) * zl[0] + zl[1]; if (x < zl[2]) Wert = 0; else { if (x < zl[3]) { y = (x - (zl[2] - zl[0])) / 10000; Wert = (2 * zl[4] * y + zl[5]) / 100; } else { if (x < zl[6]) { y = (x - (zl[3] - zl[0])) / 10000; Wert = (2 * zl[7] * y + zl[8]) / 100; } else Wert = zl[10] * 100; } } return Wert; } function est1999(Einkommen, Tabelle) { var Wert; var x = Math.floor(Einkommen / Tabelle /54) * 54; var y1 = (x - 13014) / 10000; var y2 = (x - 17010) / 10000; var z = (x - 66312) / 10000; if (x < 13068) Wert = 0; else { if (x < 17064) { Wert = Math.floor((y1 * 350.35 + 2390) * 1000) / 1000; Wert = Math.floor(Wert * y1); } else { if (x < 66366) { Wert = Math.floor((y2 * 101.31 + 2670) * 1000) / 1000; Wert = Math.floor(Wert * y2 + 1011); } else { if (x < 120042) { Wert = Math.floor((z * 151.93 + 3669) * 1000) / 1000; Wert = Math.floor(Wert * z + 16637); } else Wert = Math.floor(x * 0.53 - 22886); } } } Wert = Wert * Tabelle; return Wert; } function Grenz1999(Einkommen, Tabelle) { var Wert; var x; var y; x = Math.floor(Einkommen / Tabelle /54) * 54; if (x < 13068) Wert = 0; else { if (x < 17064) { y = (x - 13014) / 10000; Wert = (700.7 * y + 2390) / 100; } else { if (x < 66366) { y = (x - 17010) / 10000; Wert = (202.62 * y + 2670) / 100; } else { if (x < 120042) { y = (x - 66312) / 10000; Wert = (303.86 * y + 3669) / 100; } else Wert = 53; } } } return Wert; }